Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Claim for deduction u/s.54 or u/s 54F - , mentioning of the wrong section in the return of income while claiming deduction cannot be considered as prejudicial to the interest of the Revenue - order of CIT u/s 263 vacated - AT
Claim for deduction u/s.54 or u/s 54F - , mentioning of the wrong section in the return of income while claiming deduction cannot be considered as prejudicial to the interest of the Revenue - order of CIT u/s 263 vacated - AT
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